AASC Clarity Centre

Hong Kong 

• Comparison Table of International and Hong Kong Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements

International

• IAASB Clarity Center

• ISA Modules

• Frequently asked questions

• Publications
  • Tips for cost-effective ISA Application
  • Emerging Practice Issues Regarding The Use of External Confirmations in an Audit of Financial Statements

• IAASB Audit Focus on Audit Quality
• IAASB A Framework for Audit Quality Key Elements That Create an Environment For Audit Quality (February 2014)

• IAASB New Auditor's Report
• Frequently asked questions (FAQ)
  • Early adoption
  • Name of engagement partner included in the auditor's report for audits of complete sets of general purpose financial statements of listed entities
  • Application of HKSA 701, Communicating Key Audit Matters in the Independent Auditor's Report
  • Translation of Other Information in annual reports